Coronavirus Economic Response Package (Jobkeeper Payments) Amendment Act 2020 (81 of 2020)

Schedule 2   Jobkeeper-related provisions of the Fair Work Act 2009

Part 2   General amendments

Fair Work Act 2009

13   At the end of Division 1 of Part 6-4C

Add:

789GCB 10% decline in turnover test

(1) For the purposes of this Part, an employer satisfies the 10% decline in turnover test for a quarter if the employer would satisfy the decline in turnover test at a time in the quarter if:

(a) the turnover test period were the quarter, instead of the period determined under paragraph 8(7)(a) or (aa) of the jobkeeper payment rules; and

(b) instead of projected GST turnover, current GST turnover were used (including in subsection 8A(3) of the jobkeeper payment rules, and in applying an alternative decline in turnover test determined under subsection 8(6) of the jobkeeper payment rules); and

(c) the specified percentage for the employer was 10%, instead of the percentage worked out under subsection 8(2) of the jobkeeper payment rules; and

(d) the decline in turnover test was subject to such modifications (if any) as are prescribed by the regulations.

(2) The regulations must not prescribe modifications for the purposes of paragraph (1)(d) unless:

(a) the jobkeeper payment rules are amended after the commencement of this section; and

(b) the modifications relate to those amendments.

789GCC Designated quarter

For the purposes of this Part, the designated quarter applicable to a time is set out in the table.

789GCD 10% decline in turnover certificate

(1) An eligible financial service provider may issue a written certificate that:

(a) relates to a specified employer; and

(b) confirms that the employer satisfied the 10% decline in turnover test for the designated quarter applicable to a specified time.

(2) However, an eligible financial service provider is not entitled to issue a certificate under subsection (1) in relation to an employer if the eligible financial service provider is:

(a) a director or employee of the employer; or

(b) an associated entity of the employer; or

(c) a director or employee of an associated entity of the employer.

(3) A certificate under subsection (1) is to be known as a 10% decline in turnover certificate that covers the employer specified in the certificate for the designated quarter applicable to the time specified in the certificate.

(4) If:

(a) an employer is a small business employer; and

(b) an individual who:

(i) is, or is authorised by, the employer; and

(ii) has knowledge of the financial affairs of the employer;

makes a statutory declaration to the effect that the employer satisfied the 10% decline in turnover test for the designated quarter applicable to a specified time;

the statutory declaration is taken to be a 10% decline in turnover certificate that covers the employer for the designated quarter applicable to the time specified in the statutory declaration.

Note: For small business employer , see section 23.